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A Technical Summary of IAS 12 – Income Taxes : Accountancy Students
Accountancy Students is an accounting community with free resources for those studying with professional accounting bodies AAT ACCA CIMA CPA CIPFA ICAEW ICAS AIA IFA.
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Sampling Techniques in Audit : Accountancy Students
Audit Sampling' . This article looks at the different types of audit testing an auditor can apply. The definition of audit sampling in ISA 530 is: “the application of audit procedures to less than 10...